4.2 The Statement of Comprehensive Income for 2022 and 2021 given below were extracted from the accounting records of Pinky limited: Pinky Limited Statement of Comprehensive Income for the year ended 31 December Net sales Cost of sales Gross profit Selling, general and administrative expenses Income from operations Other income/expenses Non-operating income Interest expense Profit before tax Income tax Net profit 2022 (R) 1 003 600 (905 600) 98 000 (92 000) 6 000 124 500 (90 500) 40 000 (12 000) 28 000 2021 (R) 901 300 (744 300) 157 000 (65 000) 92 000 18 000 (57 000) 53 000 (15 900) 37 100 Required: Refer to the Statement of Comprehensive Income of Pinky Limited for 2022 and 2021 and comment on the performance of the company including the operating profit earned. Take into account that the profit margin (percentage Profit after tax to sales) for the industry was 4.51% for 2018 and 2.60% for 2022. 4.3 Name THREE (3) transaction that improves cash flow but does not increase profit. (8 marks) (3 marks)